The Tamil Nadu (Transferred Territory) Luxury Tax on Tobacco (Validation) Act, 1966

(1) This Act may be called the Tamil Nadu (Transferred Territory) Luxury Tax on Tobacco (Validation) Act, 1966. (2) It extends to the whole of the transferred territory.

In this Act, unless the context otherwise requires,— "transferred territory" means the Kanyakumari district and the Shencottah taluk of the Tirunelveli district.

A luxury tax shall be levied on such tobacco and at such rates as may be prescribed, not exceeding the rates specified in the Schedule.

(1) The State Government may make rules to carry out the purposes of this Act. (2) In particular, and without prejudice to the generality of the foregoing power, such rules may provide for— (a) the prohibition of the vending of tobacco except under a licence; (c) the classification of licences and the rate at which the tax in the form of a fee for licence may be levied. (3) All rules made under this Act shall be published in the Fort St. George Gazette and unless they are expressed to come into force on a particular day, shall come into force on the day on which they are published. (4) Every rule made under this Act shall, as soon as possible after it is made, be placed on the table of both Houses of the Legislature, and if, before the expiry of the session in which it is so placed or the next session, both Houses agree in making any modification in any such rule or both Houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be, so however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule. (5) The rules and notifications specified below purported to have been issued under the Tobacco Act of 1087 (Travancore Act I of 1087), in so far as they relate or purport to relate to the levy and collection of fees for licences for the vend and stocking of tobacco, shall be deemed to be rules issued under this section and shall be deemed to have been in force at all material times:— (i) the Travancore Tobacco Rules, dated the 5th July 1913, as amended by Notification No. E-2-5937/49/RD, dated the 3rd August 1950, published at pages 1 to 3 of the Travancore-Cochin Government Gazette Extraordinary, dated the 3rd August 1950; (ii) the rules issued under Notification No. E-2-5937/49/RD, dated the 25th January 1951, and published at pages 1 to 10 of the Travancore-Cochin Government Gazette Extraordinary, dated the 25th January 1951, as amended from time to time; (iii) the Notification No. B2-5937/49/RD, dated the 23rd May 1951, published at pages 1210 to 1211 of Part I of the Travancore-Cochin Government Gazette, dated the 29th May 1951.

Notwithstanding anything contained in any judgment, decree or order of any court, all fees for licences for the vend and stocking of tobacco levied or collected or purporting to have been levied or collected under any of the rules or notifications specified in sub-section (5) of section 4 during the period commencing on the 17th August 1950 and ending on the 31st December 1957, shall be deemed to have been validly levied or collected in accordance with law as if this Act were in force on and from the 17th August 1950 and the fees for licences for the luxury tax on tobacco levied under the provisions of the said Act, and accordingly,— (a) all acts, proceedings or things done or taken by the Government or by any officer of the State Government or other authority in connection with the levy or collection of such fees shall, for all purposes, be deemed to be and to have always been done or taken in accordance with law; (b) no suit or other proceeding shall be maintained or continued in any court for the refund of any fees paid or purported to have been paid under any of the said rules or notifications; and (c) no court shall enforce a decree or order directing the refund of any fees paid or purported to have been paid under any of the said rules or notifications.